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Dear Tax Tutor,
If a trader continuously submits late VAT return, but pays VAT on time(within 1 month 7 days deadline-online) then the surcharge penalty does not arrive. Isn’t sir? I strongly infer from the text that surcharge penalty arises only on late payment of VAT, and has nothing to do with the date of filing of VAT return.
Sir it will be great if you replay me back confirming/disconfirming my understanding.
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